CFAP-03 Sustainability Reporting and Assurance
Current subject overview based on ICAP’s Autumn 2026 CFAP syllabus.
StageCFAP
Learning Hours105–145
Syllabus BasisAutumn 2026
This page summarizes the official syllabus structure, exam focus and study approach for Sustainability Reporting and Assurance.
Official Syllabus Structure
| Area | Weightage | What It Covers |
|---|---|---|
| Sustainability-related Disclosure Concepts | 30–40% | Fair presentation, materiality, reporting entity, connected information and core disclosure concepts. |
| Sustainability Reporting | 30–40% | Climate disclosures, governance, strategy, risk management, metrics, targets and SASB application. |
| Assurance-related Considerations | 25–35% | Planning, performing, concluding and reporting on sustainability assurance engagements. |
Key Areas to Prepare
- IFRS S1
- IFRS S2
- Climate-related disclosures
- SASB Standards
- Materiality
- Governance & strategy
- Risk management
- Metrics & targets
- ISSA 5000
- Ethics for sustainability assurance
How to Study This Paper
Treat this as an application paper. Practise connecting business facts to sustainability risks, disclosures, metrics and assurance implications.
Important: ICAP may update examinable laws, standards and study material. Always check the applicable official material for your attempt.